Louisiana § RS 47:114.1 - Annual information return of service recipient
Full text of Louisiana Louisiana Civil Code § RS 47:114.1 — Annual information return of service recipient, with citation guidance and answers to common questions.
§ RS 47:114.1. Annual information return of service recipient
A. Beginning January 1, 2022, any service recipient who makes or is required to make a return to the Internal Revenue Service, in accordance with Section 6041A(a) of the Internal Revenue Code and treasury regulations adopted thereunder and other administrative guidance issued by the Internal Revenue Service, including the instructions to Internal Revenue Service Form 1099-NEC or successor form, relating to payments made to a service provider as remuneration for services provided in this state, shall file a copy of the return with the secretary as provided for in this Section.
B.(1) The return copy shall be filed with the secretary on or before the 28th day of February of each year for the preceding calendar year. The first report shall be filed on or before February 28, 2022, for remunerations made during calendar year 2021.
(2) Upon receipt of a written request from a service recipient in the manner prescribed by the secretary, the secretary may grant a reasonable extension of time, not exceeding thirty days, for filing the annual report.
(3) The secretary may waive the annual reporting requirement upon a showing by the service recipient that the requirement creates an undue hardship. A request for waiver shall be submitted to the secretary in the manner prescribed by the secretary.
C. The secretary may promulgate rules and regulations in accordance with the Administrative Procedure Act to implement the provisions of this Section.
Acts 2021, No. 285, §2, eff. July 1, 2021.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:114.1
What does Louisiana Civil Code § RS 47:114.1 cover?
Section RS 47:114.1 ("Annual information return of service recipient") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:114.1?
A common citation format is "Louisiana Civil Code § RS 47:114.1" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:114.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.